doubtful account造句

write-of doubtful account

reserve for doubtful account

If the accounts receivable controlling account were to be credited with the estimated amount of doubtful accounts, this controlling account would no longer be in balance with the total of the numerous customers' accounts in the subsidiary ledger.

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account.

Allowance for doubtful accounts;Allowance for uncollectible accounts

Article 60 Commercial Banks shall establish and perfect their own systems for examination and inspection of deposits, loans, settlements, doubtful accounts, etc.